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40-18-19.1
Section 40-18-19.1 Exemptions for severance, unemployment compensation, etc. (a) Effective
for the 1997 state income tax year and each year thereafter, an amount up to twenty-five thousand
dollars ($25,000) received as severance, unemployment compensation or termination pay, or
as income from a supplemental income plan, or both, by an employee who, as a result of administrative
downsizing, is terminated, laid-off, fired, or displaced from his or her employment, shall
be exempt from any state, county, or municipal income tax. (b) An employee whose termination
from employment is due to misconduct shall not be allowed to take the tax exemption provided
in subsection (a). (c) The Department of Revenue shall promulgate rules and regulations to
administer this section. (Acts 1997, No. 97-705, p. 1456, ยง1.)...
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45-37A-51.09
Section 45-37A-51.09 Compensation limits; forfeitures; required minimum. (a) Compensation in
excess of one hundred sixty thousand dollars ($160,000), or such other amount provided in
the Internal Revenue Code of 1986, as amended, shall be disregarded. Such amount shall be
adjusted for increases in the cost-of-living in accordance with Section 401(a)(17)(B), except
that the dollar increase in effect on January 1 of any calendar year shall be effective for
the fiscal years beginning with or within such calendar year. If compensation for any prior
determination period is taken into account in determining a participant member's benefits
for the current fiscal year, the compensation for such prior determination period is subject
to the applicable annual compensation limit in effect for that prior period. (b) Notwithstanding
the foregoing and to the extent applicable to governmental plans as such are defined in Section
414(d) of the Internal Revenue Code of 1986, as amended, in no event may...
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25-14-9
Section 25-14-9 Written contract; rights and duties of clients; employees, and professional
employer organizations. (a) All professional employer organization arrangements shall have
a written contract between the client and the professional employer organization recognizing
the rights, responsibilities, and duties of each party. The contract shall disclose to the
client the services to be rendered by the professional employer organization, including the
total administrative fees charged for professional employer organization services, the respective
rights and obligations of the parties, and shall provide the following: (1) The professional
employer organization reserves a right of direction and control over contract employees and
exercises that right in the context of the need to do so according to the terms and conditions
of the professional employment agreement. The client, however, as an employer, may retain
sufficient direction and control over covered employees necessary to...
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25-4-16
Section 25-4-16 Wages. (a) Prior to January 1, 1983, "wages," as used in this chapter,
shall mean such remuneration as was defined in this section prior to such date. (b) On and
after January 1, 1983, "wages," as used in this chapter, shall mean every form of
remuneration paid or received for personal services, including the cash value of any remuneration
paid in any medium other than cash. The reasonable cash value of remuneration paid in any
medium other than cash shall be determined in accordance with rules prescribed by the director;
except that effective on May 28, 1980, and for the purposes of reporting and computing the
amount of contributions due, back pay awarded as the result of an agreement, arbitration,
or order of a court of competent jurisdiction on a retroactive basis shall be considered "wages"
during the calendar quarter in which such retroactive payments are made. The term "wages,"
however, shall not include: (1) That part of remuneration, which after remuneration...
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45-37-123.01
Section 45-37-123.01 Definitions. For the purposes of this part, the following terms shall
have the following meanings: (1) ACT. The act adding this part, to be called the General Retirement
System for Employees of Jefferson County Act. (2) ACTIVE MEMBER. An individual who currently
is employed by the county or other entities set forth in subdivision (20) and is making employee
contributions to the system. (3) ACTUARIAL EQUIVALENT. Effective July 30, 1984, or such other
dates as set forth in Exhibit A, which is maintained in the office of the pension board, a
form of benefit differing in time, period, or manner of payment from a specific benefit provided
under the plan but having the same value when computed using the mortality tables, the interest
rate, and any other assumptions last adopted by the pension board, which assumptions shall
clearly preclude any discretion in the determination of the amount of a member's benefit.
(4) ACTUARIAL GAIN. As defined in Section...
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25-4-10
Section 25-4-10 Employment. (a) Subject to other provisions of this chapter, "employment"
means: (1) Any service performed prior to January 1, 1978, which was employment as defined
in this section prior to such date and, subject to the other provisions of this section, services
performed for remuneration after December 31, 1977, including service in interstate commerce,
by: a. Any officer of a corporation; or b. Any individual who, under the usual common law
rules applicable in determining the employer-employee relationship, has the status of an employee;
or c. Any individual other than an individual who is an employee under paragraphs a. or b.
of this subdivision (1) who performs services for remuneration for any person: 1. As an agent-driver
or commission-driver engaged in distributing meat products, bakery products, beverages (other
than milk) or laundry or dry cleaning services for a principal; 2. As a traveling or city
salesman engaged upon a full-time basis in the solicitation on...
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40-27-1
Section 40-27-1 Compact adopted; terms. The following Multistate Tax Compact is hereby approved,
adopted and enacted into law by the State of Alabama: Multistate Tax Compact Article I. Purposes.
The purposes of this compact are to: 1. Facilitate proper determination of state and local
tax liability of multistate taxpayers, including the equitable apportionment of tax bases
and settlement of apportionment disputes. 2. Promote uniformity or compatibility in significant
components of tax systems. 3. Facilitate taxpayer convenience and compliance in the filing
of tax returns and in other phases of tax administration. 4. Avoid duplicative taxation. Article
II. Definitions. As used in this compact: 1. "State" means a state of the United
States, the District of Columbia, the Commonwealth of Puerto Rico, or any territory or possession
of the United States. 2. "Subdivision" means any governmental unit or special district
of a state. 3. "Taxpayer" means any corporation, partnership, firm,...
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40-18-271
Section 40-18-271 Deduction for businesses that hire certain unemployed persons. (a) An Alabama
income tax deduction is established for employers that create new jobs for unemployed persons.
The deduction shall equal 50 percent of the gross wages paid to each person hired by an employer
who, at the time of such employment, was drawing unemployment compensation or whose unemployment
benefits had expired. The unemployment status of the employee at the time of the employment
shall be certified by the local employment agency. The deduction may be claimed in only one
tax year and may not be claimed until the employee has been continuously employed by the employer
for 12 months following the hire date. The deduction shall be allowed against the tax imposed
by this chapter. The deduction is not refundable or transferable. The deduction shall be available,
on a pro rata basis, to the owners of qualified employers that are entities taxed under subchapters
S or K of the Internal Revenue Code....
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25-4-70
Section 25-4-70 Accrual; time and manner of payment; services in employ of Indian tribe. (a)
After contributions have been due under this chapter for two years, benefits shall become
payable from the fund to any employee who thereafter is or becomes unemployed and eligible
for benefits, and shall be paid through unemployment offices or such other agencies at such
times and in such manner as the secretary may prescribe. (b) Benefits based on service in
employment defined in subdivisions (a)(2) and (a)(3) of Section 25-4-10 shall be payable in
the same amount, on the same terms and subject to the same conditions as compensation payable
on the basis of other service subject to this chapter; except, that: (1) With respect to any
week of unemployment beginning after December 31, 1977, benefits shall not be paid based on
service in an instructional, research, or principal administrative capacity for any educational
institution for any such week commencing during the period between two...
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36-25-1
Section 36-25-1 Definitions. Whenever used in this chapter, the following words and terms shall
have the following meanings: (1) BUSINESS. Any corporation, partnership, proprietorship, firm,
enterprise, franchise, association, organization, self-employed individual, or any other legal
entity. (2) BUSINESS WITH WHICH THE PERSON IS ASSOCIATED. Any business of which the person
or a member of his or her family is an officer, owner, partner, board of director member,
employee, or holder of more than five percent of the fair market value of the business. (3)
CANDIDATE. This term as used in this chapter shall have the same meaning ascribed to it in
Section 17-5-2. (4) COMMISSION. The State Ethics Commission. (5) COMPLAINT. Written allegation
or allegations that a violation of this chapter has occurred. (6) COMPLAINANT. A person who
alleges a violation or violations of this chapter by filing a complaint against a respondent.
(7) CONFIDENTIAL INFORMATION. A complaint filed pursuant to this...
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